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CS Executive · Tax Laws and Practice · Direct Tax at a Glance

Under the Income-tax Act, 2025, the Board empowers a specified authority by order to direct that the Assessing Officer's powers for a specified class of cases be exercised by a Joint Commissioner. What is the consequence for the Act's references to the Assessing Officer in those cases?

References to the Assessing Officer are deemed to be references to the Joint Commissioner (or Additional Commissioner or Director) who exercises the powers under the order. Because that officer acts as Assessing Officer, any provision requiring the Joint Commissioner's approval or sanction does not apply, per section 241(6).

  1. AThey are deemed to refer to the Joint Commissioner, and any provision requiring the Joint Commissioner's approval or sanction does not applyCorrect
  2. BThey continue to refer to the original Assessing Officer, and the Joint Commissioner's approval is still required
  3. CThey are deemed to refer to the Board, and approval of the Joint Commissioner is required
  4. DThey are deemed to refer to the Tax Recovery Officer, and approval requirements apply twice

Explanation

Under section 241(5)(b) and (6), once an order is made, references to the Assessing Officer are deemed to be to the Additional or Joint Commissioner or Director exercising the powers. Since that officer is himself the Assessing Officer, any provision requiring Joint Commissioner approval or sanction does not apply. The option keeping the approval requirement is wrong.

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